No annual reports or declarations are required. All accounting happens automatically in the "My Tax" (Moy Nalog) app. General Tax System (OSNO): Deadline: April 30.
Whether you are on USN or Patent, your Book of Income and Expenses must be ready for inspection at any time.
April 25 of the year following the reporting year.
Monthly reports that culminate in annual data reconciliation. 4. Key Deadlines Summary (for 2025 data reported in 2026) Report Type USN Declaration IPs on Simplified System April 25, 2026 3-NDFL IPs on OSNO April 30, 2026 6-NDFL IPs with employees February 25, 2026 EFS-1 (Annual) IPs with employees January 25, 2026 5. Tips for a Stress-Free Reporting Season
